UNITECH LIMITED v. DEPUTY COMMISSIONER OF INCOME TAX

397 ITR 547High Court2017#15781 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2021 to 2025.

Sections most often in play

Section 10(23C)Section 11Section 115BBESection 13Section 133(6)Section 139Section 142Section 143(3)

Judgments citing UNITECH LIMITED v. DEPUTY COMMISSIONER OF INCOME TAX

Assistant Commissioner of Income Tax (Central Circle), Bareilly vs. Varunarjun Trust, Lucknow

In the result, both the appeals are dismissed

ITA 620/LKW/2024[2016-17]Status: DisposedITAT Lucknow07 Aug 2025AY 2016-17

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 133(6)Section 142(1)Section 148Section 153C

…he Act Page 39 of 87 I.T.A. No.619 & 620/Lkw/2024 Assessment year:2015-16 & 16-17 as this reassessment is void ab initio and had not been done in accordance with the provisions of law.” Hon'ble Delhi High Court in the case of Unitech Limited vs. DCIT [2017] 397 ITR 547 (Del).Are reproduced below: "12. There are a large number of cases that have been decided by this court with respect to reopening of assessments under section 147/148 of the Act. After a period of four years under the first proviso to section 147 of the Act, for reassessment proceedings to be initiated, the following pre-conditions have to be sat…

Assistant Commissioner of Income Tax, Central Circle, Bareilly vs. Varunarjun Trust, Lucknow

In the result, both the appeals are dismissed

ITA 619/LKW/2024[2015-16]Status: DisposedITAT Lucknow07 Aug 2025AY 2015-16

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 12ASection 133(6)Section 142(1)Section 148Section 153C

…he Act Page 39 of 87 I.T.A. No.619 & 620/Lkw/2024 Assessment year:2015-16 & 16-17 as this reassessment is void ab initio and had not been done in accordance with the provisions of law.” Hon'ble Delhi High Court in the case of Unitech Limited vs. DCIT [2017] 397 ITR 547 (Del).Are reproduced below: "12. There are a large number of cases that have been decided by this court with respect to reopening of assessments under section 147/148 of the Act. After a period of four years under the first proviso to section 147 of the Act, for reassessment proceedings to be initiated, the following pre-conditions have to be sat…

Sarthak Real Built Pvt. Ltd, Indore vs. Dy, CIT, CPC-TDS, Ghaziabad

ITA 819/IND/2017[14-15--26Q/Q-4]Status: DisposedITAT Indore13 Oct 2021

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

Section 143(3)Section 148Section 69A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE RAJPAL YADAV, VICE PRESIDENT AND HON’BLE MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING ITA No.359 & 284/Ind/2017 & ITANo.819/Ind/2018 Assessment Year 2009-10, 2012-13 & 2012-13 Ferro Concrete Con. India Pvt. Ltd. 3/5/7-B, Bhagirathpura, Indore PAN :AAACF2726K : Appellant V/s DCIT-(Circle)-1(1) Indore : Respondent ITANo.439/Ind/2017 Assessment Year 2009-10 DCIT-(Circle)-1(1) Indore : Appellant V/s Ferro Concrete Con. India Pvt. Ltd. 3/5/7-B, Bhagirathpura, Indore PAN : AAACF2726K : Responde…

Assistant Commissioner of Income Tax 1 (1), Indore vs. M/S Ferro Concreate Construction (India) Pvt. Ltd Indore, Indore

ITA 439/IND/2017[09-10]Status: DisposedITAT Indore13 Oct 2021

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

Section 143(3)Section 148Section 69A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE RAJPAL YADAV, VICE PRESIDENT AND HON’BLE MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING ITA No.359 & 284/Ind/2017 & ITANo.819/Ind/2018 Assessment Year 2009-10, 2012-13 & 2012-13 Ferro Concrete Con. India Pvt. Ltd. 3/5/7-B, Bhagirathpura, Indore PAN :AAACF2726K : Appellant V/s DCIT-(Circle)-1(1) Indore : Respondent ITANo.439/Ind/2017 Assessment Year 2009-10 DCIT-(Circle)-1(1) Indore : Appellant V/s Ferro Concrete Con. India Pvt. Ltd. 3/5/7-B, Bhagirathpura, Indore PAN : AAACF2726K : Responde…

M/S. Ferro Concrete Con. India Pvt. Ltd., Indore vs. The DCIT Circle-1(1), Indore

ITA 359/IND/2017[2009-10]Status: DisposedITAT Indore13 Oct 2021AY 2009-10

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

Section 143(3)Section 148Section 69A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE RAJPAL YADAV, VICE PRESIDENT AND HON’BLE MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING ITA No.359 & 284/Ind/2017 & ITANo.819/Ind/2018 Assessment Year 2009-10, 2012-13 & 2012-13 Ferro Concrete Con. India Pvt. Ltd. 3/5/7-B, Bhagirathpura, Indore PAN :AAACF2726K : Appellant V/s DCIT-(Circle)-1(1) Indore : Respondent ITANo.439/Ind/2017 Assessment Year 2009-10 DCIT-(Circle)-1(1) Indore : Appellant V/s Ferro Concrete Con. India Pvt. Ltd. 3/5/7-B, Bhagirathpura, Indore PAN : AAACF2726K : Responde…

M/S. Ferro Concrete Con. India Pvt. Ltd., Indore vs. The Pr.CIT-1, Indore

ITA 284/IND/2017[2012-13]Status: DisposedITAT Indore13 Oct 2021AY 2012-13

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

Section 143(3)Section 148Section 69A

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE HON’BLE RAJPAL YADAV, VICE PRESIDENT AND HON’BLE MANISH BORAD, ACCOUNTANT MEMBER VIRTUAL HEARING ITA No.359 & 284/Ind/2017 & ITANo.819/Ind/2018 Assessment Year 2009-10, 2012-13 & 2012-13 Ferro Concrete Con. India Pvt. Ltd. 3/5/7-B, Bhagirathpura, Indore PAN :AAACF2726K : Appellant V/s DCIT-(Circle)-1(1) Indore : Respondent ITANo.439/Ind/2017 Assessment Year 2009-10 DCIT-(Circle)-1(1) Indore : Appellant V/s Ferro Concrete Con. India Pvt. Ltd. 3/5/7-B, Bhagirathpura, Indore PAN : AAACF2726K : Responde…

UNITECH LIMITED v. DEPUTY COMMISSIONER OF INCOME TAX (397 ITR 547) — Cited in 6 Judgments | BharatTax